Risk Classification of Spreadsheets for Remediation of Deficiency of the Material Type Weakness in SOX Audit. - Fernando Cesar Almeida Silva; Lucas Vitorino Alves; Miguel Ângelo Lellis Moreira; Igor Pinheiro de Araújo Costa; Carlos Francisco Simões Gomes; Marcos dos Santos; Guilherme Portilho Joaquim.; Ruan Carlos Alves Pereira; Daniel Augusto de Moura Pereira (ITQM, 2022)